2025-2026 Indirect Cost Rates
Approved FY 2025-26
Agency Numbers
School Districts
Unrestricted Rates
Restricted Rates
Restricted Plan Type
010
Alachua
21.44%
4.34%
Plan B
020
Baker
22.81%
6.10%
Plan B
030
Bay
11.16%
2.64%
Plan B
040
Bradford
21.68%
5.84%
Plan B
050
Brevard
19.61%
4.24%
Plan B
060
Broward
20.00%
6.61%
Plan B
070
Calhoun
23.97%
6.39%
Plan B
080
Charlotte
17.96%
5.15%
Plan A
090
Citrus
23.76%
5.50%
Plan B
100
Clay
17.47%
3.87%
Plan B
110
Collier
17.64%
3.47%
Plan B
120
Columbia
18.77%
3.75%
Plan B
130
Dade
19.26%
5.14%
Plan B
140
Desoto
16.34%
3.79%
Plan A
150
Dixie
28.12%
7.61%
Plan B
160
Duval
12.31%
2.96%
Plan A
170
Escambia
20.43%
4.15%
Plan B
180
Flagler
15.81%
3.34%
Plan A
190
Franklin
20.75%
5.39%
Plan B
200
Gadsden
24.29%
6.80%
Plan A
210
Gilchrist
21.68%
5.08%
Plan A
220
Glades
15.69%
5.54%
Plan B
230
Gulf
23.57%
3.38%
Plan B
240
Hamilton
21.18%
5.74%
Plan B
250
Hardee
22.82%
4.95%
Plan B
260
Hendry
6.98%
6.35%
Plan B
270
Hernando
19.38%
3.88%
Plan B
280
Highlands
20.74%
4.46%
Plan B
290
Hillsborough
14.81%
4.33%
Plan B
300
Holmes
25.64%
4.63%
Plan A
310
Indian River
19.90%
5.73%
Plan B
320
Jackson
19.59%
2.66%
Plan B
330
Jefferson
36.59%
7.10%
Plan B
340
Lafayette
21.24%
5.76%
Plan B
350
Lake
18.38%
4.28%
Plan B
360
Lee
18.75%
4.48%
Plan A
370
Leon
17.49%
5.60%
Plan B
380
Levy
23.99%
4.87%
Plan B
390
Liberty
26.43%
3.43%
Plan A
400
Madison
22.05%
3.05%
Plan B
410
Manatee
16.51%
5.57%
Plan B
420
Marion
15.94%
3.04%
Plan B
430
Martin
24.48%
6.71%
Plan B
440
Monroe
19.03%
5.55%
Plan B
450
Nassau
19.32%
3.52%
Plan A
460
Okaloosa
18.32%
4.34%
Plan B
470
Okeechobee
17.94%
3.74%
Plan B
480
Orange
15.75%
3.20%
Plan B
490
Osceola
7.07%
2.82%
Plan B
500
Palm Beach
16.34%
2.21%
Plan A
510
Pasco
13.89%
3.06%
Plan B
520
Pinellas
19.79%
3.98%
Plan B
530
Polk
17.47%
3.69%
Plan B
540
Putnam
15.00%
5.46%
Plan A
550
St. Johns
16.30%
4.39%
Plan B
560
St. Lucie
12.70%
2.13%
Plan A
570
Santa Rosa
16.87%
3.88%
Plan B
580
Sarasota
17.23%
4.88%
Plan B
590
Seminole
16.42%
2.89%
Plan B
600
Sumter
10.96%
2.72%
Plan B
610
Suwannee
18.30%
3.46%
Plan B
620
Taylor
18.36%
3.81%
Plan B
630
Union
17.89%
4.15%
Plan B
640
Volusia
17.86%
3.21%
Plan B
650
Wakulla
24.06%
5.28%
Plan B
660
Walton
15.84%
4.02%
Plan B
670
Washington
16.25%
3.92%
Plan B
557
FSDB
10.00%
8.00%
Plan A
48C
FL Virtual School
21.58%
18.15%
Plan A
48K
UCP of Central Florida
35.24%
17.29%
Plan A
53D
Lake Wales Charter School
9.09%
2.36%
Plan B
50D
SouthTech Charter Academy
14.04%
6.41%
Plan B
815
Mater Academy, Inc.
27.28%
3.89%
Plan A
05E
Odyssey Charter School Inc.
22.27%
12.18%
Plan B